(a) To provide funds for the purposes of, but not limited to, general Municipal operations, maintenance, new equipment, extension and enlargement of Municipal services and facilities and capital improvements, administration of Parma Heights, maintaining adequate personnel in the Police and Fire Departments and the emergency 911 program, Parma Heights hereby levies an annual Municipal income tax on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided.
(b) The annual tax is levied at a rate of three percent. The tax is levied at a uniform rate on all persons residing in or earning or receiving income in Parma Heights. The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in Section 194.03 and other sections as they may apply.
(c) The tax on income and the withholding tax established by this chapter are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax is levied in accordance with, and is intended to be consistent with, the provisions and limitations of Ohio R.C. Chapter 718. This chapter is effective for tax years beginning on and after January 1, 2016. Municipal taxable years beginning on or before December 31, 2015, are subject to the income tax ordinance and amendments thereto, and rules and regulations and amendments thereto, as they existed before January 1, 2016.
(Ord. 2015-52. Passed 12-14-15.)